News & Articles
South Africa’s latest labour law updates explained
International Workers’ Day, or May Day, as is popularly known, is observed worldwide to commemorate the struggles of the past; recognise victories of the present and acknowledge progressive advancements in the world of work.
When ads take flight… and cross the line
On 13 March 2026, the Advertising Regulatory Board (“ARB”) ruled that a South African TikTok advertisement by Checkers Sixty60 was misleading. This decision highlights the broader legal framework governing advertising in South Africa, including both statutory protections and industry-led self-regulation.
Smarter contracts for better infrastructure
After years of reliance on the 2015 edition of the General Conditions of Contract for Construction Works (“GCC 2015”), the South African Institution of Civil Engineering introduced a new edition in September 2025 (“GCC 2025”). This updated framework aims to improve clarity, promote fairness, and enhance efficiency in the construction industry.
Who owns what AI creates?
Copyright arises automatically when a creative work is written down, recorded, or saved in a tangible form. It grants the creator an exclusive right to control how the work is used, shared, reproduced, or adapted. In doing so, copyright not only protects creative expression but also enables creators to derive economic benefit from their work. It further safeguards the integrity of the work by preventing unauthorised alteration or misuse.
Not all leases are created equal
The question of whether residential lease agreements fall within the ambit of the Consumer Protection Act 68 of 2008 (CPA) has long been the subject of legal debate. The Supreme Court of Appeal (SCA) has now provided important clarification in Els v Venter and Another (449/2024) [2025] ZASCA 163 (27 October 2025), where it considered whether a residential lease concluded between private parties constitutes a transaction “in the ordinary course of business” for purposes of the CPA.
When borders disappear in insolvency
Cross-border insolvencies have become increasingly prevalent in modern commercial practice. This trend is driven largely by the growing mobility of individuals, who frequently hold assets both within South Africa and abroad. In addition, the rise in international financing through foreign banks, investors, and private equity structures has significantly increased the likelihood of insolvency proceedings spanning multiple legal systems.
Beyond the will: A lasting legacy through a philanthropic trust
Estate planning is often viewed primarily as a means of ensuring that family members are provided for after one’s death. However, a carefully structured will can accomplish far more than merely distributing assets. For individuals who wish to support charitable causes, establishing a philanthropic trust through a will is an effective way to create a lasting legacy while ensuring their charitable intentions are carried out in a structured, sustainable manner.
The 11-day competitor
What would you do if a senior employee resigned on Friday and was competing with you by the following week?
Wildfires and floods: What happens to your property rates?
Before we discuss whether you are allowed a reduced rate on your property, or at least an exemption, it is important to understand property rates a bit better. In South Africa, all municipalities must adhere to national legislation, being the Local Government: Municipal Property Rates Act 6 of 2004, which prescribes how they should calculate property rates. This Act prescribes the processes that Municipalities must comply with when calculating property rates. Municipalities will draft their own bylaws and property rates policies in line with this national legislation. Various policies are used, including the Property Rates Policy, which looks at how property rates are calculated and how the municipality differentiates between types of property, such as residential, commercial, agricultural, and so forth. There is also the Tariff Policy that focuses more on the calculation of municipal services to be delivered, such as electricity and water. Lastly, municipalities can also have Development Charges Policies that set out the contributions required from developers of new properties.
Before “I Do”: secure your Antenuptial contract
In matrimonial Property law, if a couple gets married without first entering an Antenuptial Contract (ANC), their marriage is automatically deemed in community of property. This means that both spouses’ assets and liabilities are merged into a single joint estate with equal responsibility.
Sold… until section 34 steps in
Section 34 of the Insolvency Act 24 of 1936 plays a crucial role in South African property law, particularly in protecting creditors against fraudulent asset transfers.
Property Transfer after death: Delayed, not cancelled
Under South African law, the seller’s death before the property is transferred and registered in the purchaser’s name does not result in the cancellation of the agreement of sale. The agreement of sale remains valid and enforceable if it was validly concluded before the seller’s passing.
Transfer duty: The rules have changed
In the past, sellers and buyers could obtain a transfer duty receipt without providing key information such as income tax reference numbers, as this was not a mandatory requirement when completing and submitting a Transfer Duty Declaration. The South African Revenue Service (SARS), however, has recently enhanced these requirements. While the changes are aimed at improving compliance, they also introduce important practical considerations that can directly affect the progress of property transfers.
More than just a lease
Think your lease agreement is just a simple rental? Think again.
How debt waivers compromise your taxes
The forgiveness of debt, more formally referred to in South African tax law as a concession or compromise of a debt, can trigger material tax consequences, particularly where the original debt was used to fund the acquisition of a capital asset. In such cases, paragraph 12A of the Eighth Schedule to the Income Tax Act 58 of 1962 (the “Income Tax Act”) governs the tax treatment of a concession or compromise of a debt. This provision is intended to ensure that taxpayers do not retain an untaxed economic benefit by being released from a debt incurred to fund a capital asset.
Choosing the right Trust
The effectiveness of trusts in estate planning depends largely on when protection is required and the level of control needed. While inter vivos and testamentary trusts are both widely used in South African estate planning, their intended purposes differ.
When AI meets tax enforcement
In recent years, the South African Revenue Service (“SARS”) has accelerated its shift from a traditional, paperwork-based tax administration model to a data-driven, technology-enhanced enforcement system. By leveraging extensive third party data, artificial intelligence (“AI”), cross platform information sharing, and an increased emphasis on lifestyle audits, SARS is transforming not only how it identifies discrepancies between reported financial activity and actual economic behaviour, but also how quickly it detects such discrepancies.
Big changes for M&A deals in South Africa
The proposed changes to South Africa’s merger notification thresholds have now been finalised, gazetted and in force as of 1 May 2026. Here is what changed and what it means for businesses now that the new framework is in effect.
The power of restructuring
In an increasingly competitive and dynamic business environment, organisations must continuously adapt to survive and thrive. One of the most powerful strategic tools available is corporate restructuring – the process of modifying a business’s structure, operations, goals, or vision to align with an evolving marketplace.
Customary and Civil marriages are equal, says Constitutional Court
The Constitutional Court has recently delivered a significant judgment reaffirming that customary marriages and civil marriages hold equal legal status. Importantly, the Court clarified the implications and validity of antenuptial contracts within the context of customary marriages.
CSOS or Court? The choice is yours
The recent judgment in Parch Properties 72 (Pty) Ltd v Summervale Lifestyle Estate Owner’s Association and Others 2026 (1) SA 449 (SCA) (17 October 2025) has brought welcome clarity to the long‑standing question of whether the Community Schemes Ombud Service Act 9 of 2011 (CSOS Act) limits the jurisdiction of the High Court.
Hurt feelings ≠ Constructive dismissal
Constructive dismissal was incorporated into South African labour law in the 1980s and later codified in the Labour Relations Act 66 of 1995 (“LRA”). In terms of section 186(1)(e) of the LRA, an employee may resign, whether with or without notice, and claim unfair dismissal on the basis that their continued employment had become intolerable. Although the concept can be difficult to apply in practice, the Constitutional Court has clarified its meaning and reaffirmed its role within our law.
When IP wears the crown
In a media environment dominated by geopolitics and market turbulence, a major corporate development has unfolded with surprisingly little mainstream attention: the bidding war for Warner Bros. Discovery. The company behind globally iconic entertainment franchises, from Harry Potter to Superman, is at the centre of one of the most consequential industry battles in recent memory. Although the deal is unfolding in the United States, its impact reaches far beyond Hollywood, including markets like South Africa.
From greylisting to enforcement: Companies to face penalties for non-compliance
South Africa’s removal from the greylist in October 2025 did not mark the end of compliance obligations for companies. The National Treasury proposed a draft General Laws (Anti-Money Laundering and Combating Terrorism Financing) Amendment Bill, 2025 (“Draft Amendment Bill 2025”), which was out for public comment until 2 March 2026. The regulatory framework implemented from 1 April 2023 laid the foundation for compliance in South Africa. The Draft Amendment Bill 2025 intends to build on the foundation, aiming to strengthen compliance measures ahead of the Financial Action Task Force (“FAFT”) mid-2026 review. Over the past two years, the focus has been on improving compliance systems and addressing deficiencies. However, Treasury made it clear that 2026 will shift the focus from remediation to strict enforcement.
The hidden cost of fiscal drag in Estate Planning
The South African estate duty exemption threshold has remained fixed at R3.5 million since March 2007. Because this figure has not been adjusted to account for inflation, an increasing number of average estates are now subject to estate duty. This economic reality is known as fiscal drag.
The Budget Speech and its impact on local Estate Planning
The annual budget speech always carries significant implications for taxpayers, particularly when it comes to estate planning and wealth preservation. Recent adjustments, including relief from bracket creep, changes to contribution limits, and increased enforcement around financial transparency, have a direct impact on how individuals structure their finances and protect their legacy. For high-net-worth individuals especially, the budget signals both modest relief and a continued focus on tax compliance and responsible planning.
Trusts face penalties as SARS enforces compliance
The South African Revenue Services (“SARS”) has notified trusts of its intention to enforce penalties for the non-submission of trust tax returns. These penalties will apply regardless of whether the trust is active or dormant.
Is your family trust SARS-proof?
Trustee duties and Trust administration
The first point of departure is that the trustees must ensure that the trust is registered with the Master of the High Court, the trust has its own separate bank account and that the trustees manage and administer the trust in accordance with the trust deed. It is of utmost importance to regularly review the trust deed to ensure that the trustees know and understand their duties and responsibilities, ensure that the trust deed aligns with any legislative or regulatory changes and that the beneficiaries of the trust are clearly identifiable and up to date. To act completely independently, the trustees of the trust mustn’t blur the lines.
Estate Planning win: Making the most of the new donations tax threshold
The 2026 National Budget introduces a key change to South Africa’s donations tax regime: an increase in the annual exemption from R100 000 to R150 000 per person (or R300 000 for married couples), effective 1 March 2026. While this appears to be a simple adjustment, it can serve as a powerful component of a well‑designed estate plan, especially for high‑net‑worth individuals and families looking to preserve and transfer wealth efficiently.
Can and should I deregister for VAT?
From 1 April 2026, South Africa’s compulsory VAT registration threshold rises from R1 million to R2.3 million. Businesses whose taxable supplies fall below this in any period of 12 months can apply to SARS to cancel their VAT registration. While the change promises relief for SMEs, deregistering is not automatic or always advisable. It triggers immediate tax consequences and long-term operational shifts that demand thorough evaluation.